APT LEATHER Vs. COMMERCIAL TAX OFFICER (MAIN)

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The petitioner is aggrieved by the impugned assessment orders passed for the years 2010-11 to 2016-17.

(3.) Four points have been raised by the petitioner. Firstly, the revision notices dated 28.1.2017 did not even provide for an opportunity to the petitioner to submit their objections and that no time limit was prescribed for submitting the objections. Secondly, though the petitioner had submitted their objections dated 23.3.2017, which were received by the respondent on the very same date giving acknowledgments in the letter delivery book, there has been no reference in the impugned assessment orders as to the receipt of the objections. Thirdly, though the petitioner specifically sought for an opportunity of personal hearing in the reply dated 23.3.2017, no such opportunity was provided. Lastly, the respondent imposed penalty at 300% for the assessment year 2016-17 under the State Act, which is without jurisdiction.